How to Launch a SASU in France in 2026: Complete Step-by-Step Guide

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The SASU (Société par Actions Simplifiée Unipersonnelle) is one of the most popular business structures in France for entrepreneurs who want to start a company on their own while benefiting from limited liability and operational flexibility.

Whether you are a freelancer, consultant, e-commerce entrepreneur, or startup founder, the SASU offers numerous advantages, including asset protection, tax flexibility, and a professional corporate image.

This guide explains everything you need to know to launch a SASU in France in 2026.

What Is a SASU?

A SASU is a simplified joint-stock company with a single shareholder.

It is essentially the one-person version of a SAS (Société par Actions Simplifiée). The sole shareholder owns 100% of the company’s shares and makes all strategic decisions.

The SASU has its own legal personality, meaning it exists independently from its owner.

Why Choose a SASU?

Many entrepreneurs choose the SASU because it combines flexibility with legal protection.

Key Advantages

  • Limited liability for the shareholder
  • No minimum share capital requirement
  • Flexible management structure
  • Easy transition to a multi-shareholder SAS
  • Attractive status for investors
  • Credible corporate image
  • Possibility to choose between corporate tax and income tax under certain conditions

Potential Drawbacks

  • Higher administrative obligations than a sole proprietorship
  • Accounting requirements
  • Social charges may be significant when the president receives remuneration

Step 1: Define Your Business Project

Before creating your SASU, clearly define your project.

You should identify:

  • Your business activity
  • Target market
  • Revenue model
  • Pricing strategy
  • Financing needs
  • Growth objectives

Preparing a business plan is highly recommended, especially if you intend to seek financing from banks or investors.

Step 2: Choose a Company Name

Your company must have a unique business name (dénomination sociale).

Before registering the company, verify that the chosen name is available and does not infringe on existing trademarks or registered businesses.

A strong business name should be:

  • Memorable
  • Professional
  • Relevant to your activity
  • Easy to communicate online

Step 3: Determine the Registered Office Address

Every SASU must have a registered office (siège social).

Several options are available:

Home Address

The shareholder may use their personal residence under certain conditions.

Commercial Premises

The company may rent office space or business premises.

Business Incubator

Startups may use an incubator’s address.

Domiciliation Service

Specialized providers offer registered office services for entrepreneurs.

Step 4: Set the Share Capital

Unlike some corporate structures, the SASU does not require a high minimum capital.

The company can be created with:

  • Cash contributions
  • Contributions in kind
  • A combination of both

The amount should reflect the company’s needs and credibility.

Cash Contributions

Funds are deposited into a dedicated business account before registration.

Contributions in Kind

Assets such as equipment, vehicles, or intellectual property may be contributed to the company.

Step 5: Draft the Articles of Association

The Articles of Association (Statuts) establish the rules governing the company.

The document typically includes:

  • Company name
  • Registered office
  • Business purpose
  • Share capital
  • Duration of the company
  • Management rules
  • Decision-making procedures

Although legal templates exist, customized articles may better protect the entrepreneur’s interests.

Step 6: Appoint the Company President

Every SASU must appoint a president.

The president may be:

  • The sole shareholder
  • Another individual
  • In certain situations, a legal entity

The president represents the company and manages its daily operations.

Social Status of the President

When remunerated, the SASU president generally benefits from the social security regime applicable to employees, excluding unemployment insurance.

Step 7: Deposit the Share Capital

The capital contributions must be deposited with an authorized institution before registration.

After the deposit, a certificate of deposit is issued and included in the registration file.

Once the company is officially registered, the funds become available for business operations.

Step 8: Publish a Legal Notice

The creation of a SASU requires publication of a legal notice in an authorized legal announcements publication.

The notice generally includes:

  • Company name
  • Legal form
  • Share capital
  • Registered office
  • Business purpose
  • President’s identity
  • Registration information

This publication informs third parties about the company’s creation.

Step 9: Register the SASU

The registration application is submitted through the French business formalities system.

Supporting documents typically include:

  • Articles of Association
  • Proof of address
  • Capital deposit certificate
  • Identity documents
  • Declaration regarding beneficial ownership
  • Legal notice publication certificate

Once approved, the company receives its official registration details.

Step 10: Obtain Your Company Identification Numbers

Following registration, the SASU receives several identifiers, including:

  • SIREN number
  • SIRET number
  • APE code
  • Registration certificate

These identifiers are required for invoicing, banking, taxation, and commercial activities.

Taxation of a SASU

Corporate Income Tax

By default, SASUs are generally subject to corporate income tax.

The company pays tax on its profits, while the shareholder is taxed separately on any remuneration or dividends received.

Temporary Income Tax Option

Certain newly created SASUs may elect to be taxed under the personal income tax regime for a limited period if they meet specific conditions.

VAT Obligations

Depending on the activity and turnover level, the SASU may be required to:

  • Charge VAT on invoices
  • File VAT returns
  • Remit collected VAT to the tax authorities

Different VAT regimes may apply depending on the business’s size and activity.

Accounting Obligations

A SASU must maintain proper accounting records.

Common obligations include:

  • Bookkeeping
  • Financial statements
  • Balance sheet preparation
  • Income statement preparation
  • Supporting documentation retention

Many entrepreneurs choose to work with an accountant to ensure compliance.

Opening a Business Bank Account

Although regulations may vary depending on the situation, opening a dedicated professional bank account is strongly recommended.

A separate account helps:

  • Track company finances
  • Simplify accounting
  • Improve financial management
  • Demonstrate professionalism

How Much Does It Cost to Create a SASU?

The total cost depends on several factors, including:

  • Registration fees
  • Legal publication fees
  • Domiciliation costs
  • Professional assistance
  • Accounting services

Entrepreneurs should budget for both initial formation costs and ongoing administrative expenses.

Converting a SASU into a SAS

One major advantage of the SASU is its scalability.

If new investors or partners join the business, the company can easily become a SAS without creating a new legal entity.

This flexibility makes the SASU particularly attractive for ambitious entrepreneurs planning future growth.

Conclusion

Launching a SASU in France is a popular option for entrepreneurs seeking limited liability, management flexibility, and a professional business structure. By carefully preparing your project, drafting appropriate legal documents, and complying with registration requirements, you can establish a company that supports both immediate operations and long-term growth.

For many solo entrepreneurs, consultants, and startup founders, the SASU remains one of the most versatile and attractive legal structures available in France in 2026.